A Maryland sublease agreement allows tenants to rent out all or part of their rental to another person (or “subtenant”). The person who sublets has the same rights and responsibilities as the original renter and can be evicted just like the original tenant if they fail to pay rent, cause damage to the property, or breaches the terms outlined in the lease.

A sublessor must honor the terms of the sublease agreement (as well as the original lease) and follow all Maryland laws regarding the eviction process, security deposits, and all other landlord-tenant matters.

The landlord has a right to know who is living on the property and who will be responsible if there are any damages, so the landlord still has the right to ask for the new tenant’s information and run a background check.

Sublease and Assignment Provision Laws: Subleases, Subtenants and Roomers (The People’s Law Library of Maryland).

Landlord-Tenant Laws: Code of Maryland, Title 8 – Landlord and Tenant.

Security Deposit Obligations: The security deposit must be returned within 45 days of the end of the sublease.

Notices: In Maryland, sublessors must submit a written complaint for eviction with the District Court explaining that the subtenant hasn’t paid rent. They also need to give 30 days’ written notice of the intent not to renew the sublease and the original lease.

Permission to Sublet

Laws: In Maryland, tenants do not have an automatic right to sublease their rental property.

Explicit Written Consent: Tenants must obtain written permission from their landlord to sublease, regardless of lease terms.

Landlord’s Right to Reject: Landlords can deny subletting requests based on concerns about the subtenant’s reliability or ability to pay rent, but not on a discriminatory basis.

Tax Obligations

Tax Rates

State Sales Tax: A 6% sales tax applies to the listing price. [1]
County Taxes: Rates may vary by county and can be in addition to the state rate.
Local Taxes: Some municipalities may have additional local taxes, which vary by location.

Filing Frequency

Monthly Filings: Returns are due on the 20th of the month following the reporting period.
Quarterly Filings: Returns are due on the 20th of the month following the reporting period.

Making Payments

Payments should be submitted to the Comptroller of Maryland.
Depending on the hosting platform used, you might not need to remit taxes personally. For example, Airbnb collects and remits taxes on behalf of hosts at the time of booking.